In the result, the appeal is partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra
41,999/- is added to non-capital expenditure of Rs 1,13,23,157/- then also total comes to Rs 1,30,65,156/- only and balance of Rs 2,12,429/- representing surplus out of 15% of Rs 19,91,638/- also results in nil income chargeable to tax. 4. Non-Capital Expenditure